📚 GCSE CAIE Accounting: Quick Vocabulary Memorisation Guide | GCSE CAIE 会计：词汇术语速记指南
A strong command of accounting terminology is the first step to mastering your CAIE GCSE Accounting exam. This guide breaks down essential terms into logical groups and pairs every English explanation with its Chinese equivalent, so you can memorise them efficiently and apply them confidently in your papers.
牢固掌握会计术语是攻克 CAIE GCSE 会计考试的第一步。本指南将核心词汇按逻辑分组，并为每条英文解释配上中文释义，帮助你高效记忆，在考场上胸有成竹。
1. Core Accounting Concepts | 核心会计概念
every financial statement. The equation Assets = Liabilities + Capital (or Equity) underpins double-entry bookkeeping. Grasping these definitions will make later topics far easier to understand.
在接触任何计算之前，你必须内化构成会计等式的五个基本要素。这好比每张财务报表的基因。等式 资产 = 负债 + 资本（或所有者权益） 是复式记账的基础。吃透这些定义会让后续章节变得简单许多。
| English Term | English Definition | 中文术语 | 中文释义 |
|---|---|---|---|
| Asset | A resource controlled by the business as a result of past events and from which future economic benefits are expected to flow. | 资产 | 由企业因过去事项而控制的、预期可带来未来经济利益的资源。 |
| Liability | A present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. | 负债 | 因过去事项而产生的现时义务，履行该义务预期会导致经济利益流出。 |
| Capital (Equity) | The residual interest in the assets after deducting all liabilities; often called owner's equity. | 资本（所有者权益） | 资产扣除全部负债后的剩余利益，常称所有者权益。 |
| Income (Revenue) | Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets. | 收入 | 会计期间内经济利益的增加，表现为资产流入或资产增值。 |
| Expense | Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets. | 费用 | 会计期间内经济利益的减少，表现为资产流出或资产消耗。 |
A quick memory trick: every transaction must keep the accounting equation in balance. If you debit an asset, you must either credit another asset reduction, increase a liability or increase capital. Visualising this balance helps lock in the definitions.
小窍门：每笔交易都必须保持会计等式平衡。借记一项资产，就必须相应地贷记另一项资产减少、负债增加或资本增加。在大脑中想象这个天平，有助于牢记定义。
2. Source Documents | 原始凭证
Source documents provide the evidence needed to record transactions. Without them, the books of prime entry cannot be completed. In the exam, you may be asked to identify which document is used for a given transaction, so memorise the flow of information.
原始凭证为记录交易提供证据。没有它们，原始分录账簿就无法填制。考试中可能要求你判断某笔交易应使用哪种凭证，因此务必记住信息的流转路径。
| Document | Purpose | 文件名称 | 用途 |
|---|---|---|---|
| Invoice | Issued by the seller when goods are sold on credit; shows details of the transaction. | 发票 | 赊销时由卖方开具，列明交易详情。 |
| Credit Note | Sent to buyer when goods are returned or an overcharge occurs; reduces the amount owed. | 贷项通知单 | 退货或超额收款时发给买方，冲减其所欠金额。 |
| Debit Note | Sent by the buyer to request a credit note or to report an undercharge. | 借项通知单 | 买方发出的请求对方开具贷项通知单或告知少收款的单据。 |
| Receipt | Acknowledges that cash has been received; important for cash sales. | 收据 | 确认已收到现金的凭证，对于现金销售十分重要。 |
| Cheque Counterfoil | The stub left in the chequebook after a cheque is issued; acts as proof of payment. | 支票存根 | 签发支票后留在支票簿上的存根，用作付款证明。 |
| Paying-in Slip | Used when depositing cash or cheques into a bank account; the stamped counterfoil is evidence. | 存款单 | 将现金或支票存入银行账户时使用，银行盖章的存根作为凭据。 |
Link each document to a book of prime entry: invoices go to the Sales Journal or Purchases Journal, credit notes to the Returns Inwards/Outwards Journals, and all cash and bank transactions are recorded in the Cash Book. Building these mental links prevents confusion during practical questions.
把每种凭证与原始分录账簿联系起来：发票记入销售日记账或采购日记账，贷项通知单记入销售退回 / 购货退出日记账，所有现金与银行交易则记入现金簿。在大脑中构建这些联系，可以避免实务题中的混淆。
3. Books of Prime Entry | 原始分录账簿
The books of prime entry, often called day books, are where transactions are first recorded before being posted to the ledgers. Memorising which book catches which type of transaction is essential for CAIE GCSE. A simple mnemonic is "SPAR": Sales, Purchases, Returns (two books) and Cash Book. Add the General Journal for everything else.
原始分录账簿，通常称为日记账，是交易在过入分类账之前首次记录的地方。记住哪本账簿记录哪类交易对 CAIE GCSE 至关重要。一个简单的记忆口诀是 "SPAR"：Sales（销售）、Purchases（采购）、Returns（两种退回账簿）以及 Cash Book（现金簿）。其余所有交易记入普通日记账。
| Book of Prime Entry | What It Records | 原始分录账簿 | 记录内容 |
|---|---|---|---|
| Sales Journal | Credit sales of goods (not services or cash sales). | 销售日记账 | 赊销商品（不包括劳务或现金销售）。 |
| Purchases Journal | Credit purchases of goods for resale. | 采购日记账 | 赊购再销售的商品。 |
| Returns Inwards Journal | Goods returned by credit customers (sales returns). | 销售退回日记账 | 赊销客户退回的商品。 |
| Returns Outwards Journal | Goods returned to credit suppliers (purchases returns). | 购货退出日记账 | 退给赊购供应商的商品。 |
| Cash Book | All transactions involving cash and bank, including discounts received and allowed. | 现金簿 | 所有涉及现金和银行的交易，包括已收折扣与已给折扣。 |
| General Journal | Non-regular transactions such as opening entries, correction of errors, purchases of non-current assets and year-end adjustments. | 普通日记账 | 非常规交易，如开账分录、更正错误、购买非流动资产和年末调整。 |
Under the double-entry system, totals from these day books are posted to the nominal ledger at the end of each period. This periodic posting reduces the number of individual ledger entries and makes error tracing much easier.
在复式记账法下，这些日记账的合计数会在每个会计期末过入总分类账。这种定期汇总过账减少了分类账的单独分录数量，也使查找错误更加便捷。
4. Debits, Credits and the Trial Balance | 借方、贷方与试算平衡表
The terms 'debit' and 'credit' often confuse beginners, but a simple rule removes the mystery: debit the receiver, credit the giver. In CAIE GCSE, you need to know which accounts increase with a debit and which with a credit. The mnemonic DEAD CLIC is a lifesaver: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
"借记"和"贷记"这两个术语经常让初学者困惑，但一条简单规则可揭开谜底：借入方记借方，贷出方记贷方。在 CAIE GCSE 中，你需要知道哪些账户借方表示增加，哪些账户贷方表示增加。记忆口诀 DEAD CLIC 堪称救命稻草：Debit Expenses, Assets, Drawings（借记费用、资产、提款）；Credit Liabilities, Income, Capital（贷记负债、收入、资本）。
The trial balance is a list of all ledger account balances at a particular date. If total debits equal total credits, the trial balance is said to 'balance'. However, a balanced trial balance does not prove total accuracy; errors of omission, commission, principle, original entry and compensating errors can still exist. Knowing these error types and their definitions is vital.
试算平衡表是某一特定日期所有分类账账户余额的列表。若借方总额等于贷方总额，则试算平衡表"平衡"。然而，试算平衡表平衡并不证明完全准确；遗漏错误、代替错误、原则性错误、原始分录错误和抵消错误仍可能存在。了解这些错误类型及其定义至关重要。
| Error Type | English Description | 错误类型 | 中文描述 |
|---|---|---|---|
| Error of Omission | A transaction is completely omitted from the books. | 遗漏错误 | 一笔交易完全未被记入账簿。 |
| Error of Commission | The correct amount is entered but in the wrong person's account. | 代替错误 | 金额正确，但记入了错误的个人账户。 |
| Error of Principle | A transaction is entered in the wrong class of account, e.g. capital expenditure treated as revenue. | 原则性错误 | 交易记入了错误的账户类别，如资本性支出当作收益性支出处理。 |
| Error of Original Entry | An incorrect amount is entered in both the debit and credit sides from a source document. | 原始分录错误 | 根据原始凭证，借贷双方都记入了错误的金额。 |
| Compensating Error | Two or more errors cancel each other out so that the trial balance still agrees. | 抵消错误 | 两个或更多错误相互抵消，使试算平衡表仍然平衡。 |
| Complete Reversal | The debit and credit entries are swapped; the correct accounts are used but on the wrong sides. | 完全颠倒 | 借贷分录颠倒，账户正确但记反了方向。 |
For the exam, focus on how each error affects profit and the trial balance agreement. For example, an error of principle involving capital and revenue expenditure misstates profit, while a complete reversal still allows the trial balance to balance. Practice by writing correcting journal entries.
考试中需关注每种错误如何影响利润和试算平衡表的平衡。比如，涉及资本性支出与收益性支出的原则性错误会错报利润，而完全颠倒错误下试算表依然平衡。通过练习写更正分录来巩固。
5. Accruals, Prepayments and Other Adjustments | 应计、预付与其他调整
Under the accruals (matching) concept, expenses and income must be recognised in the period to which they relate, not when cash is paid or received. This leads to two key adjusting terms: accrued expenses (expenses incurred but not yet paid) and prepaid expenses (amounts paid in advance for future periods). Both adjust the profit and show correct amounts in the statement of financial position.
根据应计（配比）概念，费用和收入必须在其归属期间确认，而不是在收付现金时确认。由此产生两个关键调整术语：应计费用（已发生但尚未支付的费用）和预付费用（为未来期间提前支付的款项）。两者都会调整利润，并在财务状况表中显示正确金额。
| Term | English Meaning | 中文术语 | 中文释义 |
|---|---|---|---|
| Accrued Expense | An expense that belongs to the current period but has not been paid or recorded by the year end. It is added to the expense in the income statement and shown as a current liability. | 应计费用 | 属于本期但截至年末尚未支付或记录的费用。在利润表中加计费用，并列为流动负债。 |
| Prepaid Expense | A payment made in advance for a benefit that will be received in the next accounting period. It is deducted from the expense in the income statement and shown as a current asset. | 预付费用 | 为将在下一会计期间享有的利益而提前支付的款项。在利润表中从费用中扣除，并列为流动资产。 |
| Accrued Income | Income earned during the period but not yet received. Added to income and recorded as a current asset. | 应计收入 | 本期已赚取但尚未收到的收入。加计收入，并记为流动资产。 |
| Pre-received Income (Deferred Income) | Income received in advance for a period not yet earned. Deducted from income and shown as a current liability. | 预收收入（递延收入） | 提前收到的、尚未赚取的收入。从收入中扣除，并列为流动负债。 |
A common exam trap confuses the treatment of accruals and prepayments in the statement of financial position. Always ask: 'Has the expense been consumed but not paid?' Then it is an accrual - a liability. If 'cash has gone out but the benefit is still to come', it is a prepayment - an asset.
考试常见陷阱是混淆应计与预付在财务状况表中的处理。始终自问："费用是否已经消耗但未支付？"若是，则为应计——一项负债。若"现金已流出但利益尚未到来"，则是预付——一项资产。
6. Depreciation and Non-current Asset Terms | 折旧与非流动资产术语
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life, reflecting wear and tear, obsolescence or the passage of time. The two straight-line method formulas are vital: (Cost - Residual Value) ÷ Useful Life, or using a fixed percentage on cost. The reducing balance method applies a constant percentage to the net book value each year. You must also distinguish between capital expenditure and revenue expenditure.
折旧是对非流动资产成本在其使用寿命内进行的系统分配，反映了磨损、过时或时间的推移。两个直线法公式至关重要：（成本 - 残值）÷ 使用年限，或按成本的固定百分比计算。余额递减法则每年对账面净值应用固定百分比。你还必须区分资本性支出与收益性支出。
| Term | English Definition | 中文术语 | 中文释义 |
|---|---|---|---|
| Depreciation | The measure of the wearing out or consumption of a non-current asset over time. | 折旧 | 衡量非流动资产随时间磨损或消耗的尺度。 |
| Accumulated Depreciation | The total depreciation charged on an asset to date; deducted from cost in the statement of financial position. | 累计折旧 | 截至当前为该资产计提的折旧总额；在财务状况表中从成本中扣除。 |
| Net Book Value (NBV) | Cost minus accumulated depreciation; the carrying amount of the asset. | 账面净值 | 成本减累计折旧，即资产的账面价值。 |
| Residual Value | The estimated disposal value at the end of the asset's useful life. | 残值 | 资产在有用寿命结束时的估计处置价值。 |
| Capital Expenditure | Money spent to acquire, upgrade or extend the life of a non-current asset; appears on the statement of financial position. | 资本性支出 | 用于购置、升级或延长非流动资产寿命的支出；列于财务状况表。 |
| Revenue Expenditure | Day-to-day running expenses and maintenance that do not extend the asset's useful life; charged to the income statement. | 收益性支出 | 日常运营开支和维护费，不延长资产寿命；计入利润表。 |
When a non-current asset is sold, you need to compute profit or loss on disposal. This equals sale proceeds minus net book value at date of disposal. Remember to transfer the accumulated depreciation of the sold asset to the disposal account. This process is a favourite in structured questions.
出售非流动资产时，需要计算处置损益。处置损益等于出售收入减处置日的账面净值。务必记得将已售资产的累计折旧转入处置账户。该流程是结构化问题中的高频考点。
7. Financial Statements: Income Statement & SOFP | 财务报表：利润表与财务状况表
The two principal statements produced at the end of an accounting period are the income statement (formerly profit and loss account) and the statement of financial position (balance sheet). Learning the standard layout and associated vocabulary is essential for both preparation and interpretation questions.
会计期末编制的两张主要报表是利润表（原称损益表）和财务状况表（资产负债表）。学习标准格式及相关词汇对于编制题和解读题都不可或缺。
In the income statement, sales revenue minus cost of sales gives gross profit. Other income is added and expenses are subtracted to yield profit for the year. Key terms include carriage inwards (part of cost of sales), carriage outwards (selling and distribution expense), and discounts allowed/received (expense and income respectively).
在利润表中，销售收入减销售成本得出毛利。加上其他收入并扣除各项费用后得到年度利润。关键术语包括购货运费（计入销售成本）、销货运费（销售及配送费用），以及折扣允许（费用）和折扣收入（收益）。
| Term | English Meaning | 中文术语 | 中文释义 |
|---|---|---|---|
| Sales Revenue | Income from selling goods or services, net of sales returns. | 销售收入 | 销售商品或服务产生的收入，扣除销售退回。 |
| Cost of Sales | Published by TutorHao | GCSE Accounting Revision Series | aleveler.com
